Download - SISTEM INFORMASI AKUNTANSI
Sistem Informasi Akuntansi 1
SISTEM INFORMASI AKUNTANSI
SISTEM INFORMASI AKUNTANSI
Sistem Informasi Akuntansi 2
1. Sistem Informasi Akuntansi
2. Siklus Akuntansi
3. Laporan Keuangan
4. Rekonsiliasi Basis Akrual dan Kas
TopikTopik
Sistem Informasi Akuntansi 3
1. Definisi
2. Persamaan Akuntansi
3. Double entry sistem – Sistem Debit / Kredit
4. Laporan keuangan dan struktur kepemilikan
5. Pengaruh jenis industri terhadap SIA
Siklus AkuntansiSiklus Akuntansi
Sistem Informasi Akuntansi 4
Mengumpulkan dan memproses data transaksi
Desiminasi informasi kepada pihak yang membutuhkan.
Sistem Informasi AkuntansiSistem Informasi Akuntansi
Informasi yang dihasilkan dapat berbeda tergantung kebutuhan informasi oleh penggunaha.
Proses dipengaruhi penggunaan teknologi
Ref: Kieso Weygant ed 13
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Account Name
Debit / Dr. Credit / Cr.
Debits and CreditsDebits and Credits
If Debit entries are greater than Credit entries, the account will have a debit balance.
$10,000 Transaction #2$3,000
$15,000
8,000Transaction #3
Balance
Transaction #1
Sistem Informasi Akuntansi 6
The Accounting EquationThe Accounting Equation
Relationship among the assets, liabilities and stockholders’ equity of a business:
The equation must be in balance after every transaction. For every Debit there must be a Credit.
Illustration 3-3
Ref: Kieso Weygant ed 13
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Ownership structure dictates the types of accounts that are part of the equity section.
Proprietorship or
Partnership
Proprietorship or
PartnershipCorporationCorporation
Capital Account Drawing
Account
Common Stock Additional Paid-
in Capital Dividends
Declared Retained
Earnings
Financial Statements and Ownership StructureFinancial Statements and Ownership Structure
Sistem Informasi Akuntansi 8
Financial Statements and Ownership StructureFinancial Statements and Ownership Structure
Stockholders’ EquityStockholders’ Equity
Balance Sheet
Statement of Retained Earnings
Net income or Net loss (Revenues less expenses)
Income Statement
Net income or Net loss (Revenues less expenses)
Income StatementDividendsDividends
Retained Earnings (Net income retained in
business)
Retained Earnings (Net income retained in
business)
Common Stock (Investment by stockholders)
Common Stock (Investment by stockholders)
Illustration 3-4
Ref: Kieso Weygant ed 13
Sistem Informasi Akuntansi 9
Laporan Keuangan - IndustriLaporan Keuangan - Industri
Semua industri membutukan sistem informasi akuntansi
Sistem akuntansi dan konsep dasar sama.
Perbedaan pada: Penyajian laporan keuangan, misal
untuk Bank, Asuransi Nama akun khusus Komposisi aset, liabilitas, struktur biaya Pentingnya penggunaan teknologi
informasi
Sistem Informasi Akuntansi 10
Siklus AkuntansiSiklus Akuntansi
1. Analisis transaksi2. Jurnal transaksi tersebut3. Posting transaksi ke akun di buku
besar4. Siapkan neraca saldo (tidak
disesuaikan)5. Siapkan ayat jurnal penyesuian yang
perlu6. Siapkan neraca saldo yang
disesuaikan7. Siapkan laporan keuangan8. Siapkan ayat jurnal penutup untuk
tahun tersebut9. Siapkan neraca saldo setelah
penutup
Sistem Informasi Akuntansi 11
The Accounting CycleThe Accounting Cycle
TransactionsTransactions
1. Journalization1. Journalization
6. Financial Statements6. Financial Statements
7. Closing entries7. Closing entries
8. Post-closing trail balance
8. Post-closing trail balance
9. Reversing entries9. Reversing entries
3. Trial balance3. Trial balance
2. Posting2. Posting
5. Adjusted trial balance5. Adjusted trial balance
4. Adjustments4. AdjustmentsWork SheetWork Sheet
Illustration 3-6
Ref: Kieso Weygant ed 13
Sistem Informasi Akuntansi 12
Types of Adjusting EntriesTypes of Adjusting Entries
1. Prepaid Expenses. Expenses paid in cash and recorded as assets before they are used or consumed.
Prepayments
3. Accrued Revenues. Revenues earned but not yet received in cash or recorded.
4. Accrued Expenses. Expenses incurred but not yet paid in cash or recorded.
2. Unearned Revenues. Revenues received in cash and recorded as liabilities before they are earned.
AccrualsIllustration 3-
20
Ref: Kieso Weygant ed 13
Sistem Informasi Akuntansi 13
Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company
Illustration 3-39
Ref: Kieso Weygant ed 13
Sistem Informasi Akuntansi 14
Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company
Illustration 3-40
Ref: Kieso Weygant ed 13
Sistem Informasi Akuntansi 15
Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company
Illustration 3-41
Ref: Kieso Weygant ed 13
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Internal kontrol adalah sistem cek and balance yang didesain untuk mecegah dan mendeteksi fraud dan error.
Kedua hal di atas diharuskan oleh SOX (Sarbane Oxley Act)
Biaya untuk merevies internal control review sangat tinggi.
Standar internal kontrol hanya diterapkan pada perusahaan besar dan listed di SEC. Apakah perusahaan yang listed di US dari negara lain harus taat pada SOX.
Ref: Kieso Weygant ed 13
Sistem Informasi Akuntansi 17
Main ReferencesMain References
Intermediate AccountingKieso, Weygandt, Walfield, 13th edition, John Wiley
Standar Akuntansi KeuanganDewan Standar Akuntansi Keuangan, IAI, Penerbit Salemba 4